# C_2007283EN.01002001.xml

| 24.11.2007 | EN | Official Journal of the European Union | C 283/20 |
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24.11.2007

EN

Official Journal of the European Union

C 283/20

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Reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Białymstoku (Republic of Poland) lodged on 14 September 2007 — Dariusz Krawczyński v Dyrektor Izby Celnej w Białymstoku

(Case C-426/07)

(2007/C 283/36)

Language of the case: Polish

Referring court

Wojewódzki Sąd Administracyjny w Białymstoku (Regional Administrative Court, Białystok)

Parties to the main proceedings

Applicant: Dariusz Krawczyński

Applicant:

Defendant: Dyrektor Izby Celnej w Białymstoku (Director of the Białystok Customs Chamber)

Defendant:

Questions referred

| 1. | Can excise duty introduced in a Member State of the European Community such as that provided for in the Polish Law of 23 January 2004 on Excise Duty (Dz. U No 29, heading 257, as subsequently amended), which is charged on any sale of passenger cars before their initial registration in national territory, be characterised as a form of unlawful turnover tax for the purposes of Article 33(1) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) (now Article 401 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1), in force since 1 January 2007)?
  If the above question is to be answered in the negative: |
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1.

Can excise duty introduced in a Member State of the European Community such as that provided for in the Polish Law of 23 January 2004 on Excise Duty (Dz. U No 29, heading 257, as subsequently amended), which is charged on any sale of passenger cars before their initial registration in national territory, be characterised as a form of unlawful turnover tax for the purposes of Article 33(1) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) (now Article 401 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1), in force since 1 January 2007)?

If the above question is to be answered in the negative:

| 2. | Is excise duty such as that at issue in these proceedings pending before the Wojewódzki Sąd Administracyjny w Białymstoku, which is charged on any sale of passenger cars before their initial registration in national territory, contrary to Article 90 EC — which prohibits discrimination and the protectionist application of a domestic tax system in favour of similar domestic products — where such duty is not charged on the sale of second hand cars previously registered in the Republic of Poland? |
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2.

Is excise duty such as that at issue in these proceedings pending before the Wojewódzki Sąd Administracyjny w Białymstoku, which is charged on any sale of passenger cars before their initial registration in national territory, contrary to Article 90 EC — which prohibits discrimination and the protectionist application of a domestic tax system in favour of similar domestic products — where such duty is not charged on the sale of second hand cars previously registered in the Republic of Poland?

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